187 P.2d 931
No. 15,697.Supreme Court of Colorado.
Decided November 24, 1947. Rehearing denied December 15, 1947.
An action involving liability of a music company for the payment of increased income taxes levied by the taxing officials. Judgment for plaintiff taxpayer.
Affirmed.
1. APPEAL AND ERROR — Divided Court. One justice not participating, and the others being equally divided as to what disposition should be made of the case, the judgment is affirmed by operation of law.
Error to the District Court of the City and County of Denver, Hon. Joseph J. Walsh, Judge.
Mr. H. LAWRENCE HINKLEY, Attorney General, Mr. DUKE W. DUNBAR, Deputy, Mr. GEORGE K. THOMAS, Assistant, for plaintiffs in error.
Messrs. GRANT, SHAFROTH TOLL, for defendant in error.
Page 327
En Banc.
PER CURIAM.
MR. JUSTICE ALTER did not participate in the consideration of this cause. Mr. Justice Jackson, Mr. Justice Stone and Mr. Justice Luxford are of the opinion that the judgment should be affirmed, whereas Mr. Chief Justice Burke, Mr. Justice Hilliard and Mr. Justice Hays are of the opinion that it should be reversed. The judgment must therefore be affirmed by operation of law because of an equally divided court, and no good purpose would be served by a statement of the issues or the reasons for the conclusion of the several members of the court. Rule 118 (f), R.C.P. Colo.
Judgment affirmed.